Compute cost of goods available for sale and the number of units available for sale.

Warnerwoods Company uses a periodic inventory system. It entered into the following purchases and sales transactions for March.

Date

Activities

Units Acquired at Cost

Units Sold at Retail

Mar.

1

Beginning inventory

155

units

@ $45 per unit

Mar.

5

Purchase

455

units

@ $50 per unit

Mar.

9

Sales

475

units

@ $80 per unit

Mar.

18

Purchase

230

units

@ $55 per unit

Mar.

25

Purchase

310

units

@ $57 per unit

Mar.

29

Sales

270

units

@ $90 per unit

Totals

1,150

units

745

units

For specific identification, the March 9 sale consisted of 50 units from beginning inventory and 425 units from the March 5 purchase; the March 29 sale consisted of 95 units from the March 18 purchase and 175 units from the March 25 purchase.

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